为推动土地资源的集约利用,加快“城市更新”行动计划,一些地方政府结合当地产业结构调整,依据国家有关法律法规和政策,大力推进“三旧”改造工作。本文就某项目实施过程中财政返还土地出让金的会计和税务处理谈谈个人的认识。本人在工作中接触到一个项目公司,该项目以“政府引导、村组联动、同意规划、连片开发、分步实施”为指引,对某区域范围内的村组集体实施整体“三旧”改造,致力将 In order to promote the intensive use of land resources and speed up the “urban renewal” plan of action, some local governments, in line with the adjustment of the local industrial structure, vigorously promote the “three olds” reform in accordance with the relevant state laws and regulations and policies. This article talks about the personal cognition about the accounting and tax treatment of the financial return land transfer fee during the project implementation. I personally come into contact with a project company in my work. The project is guided by the principle of “government guidance, village-group linkage, consent planning, contiguous development and step-by-step implementation” Three old "transformation, is committed to